This document is a Michigan individual income tax return form for 2008. It contains instructions for filing a state income tax return and calculating taxes owed or refund due. The form requests personal information, filing status, income sources, exemptions, tax payments and credits to determine tax liability. It provides options to contribute to military relief and children's funds or receive a refund.

1. Reset Form
Michigan Department of Treasury (Rev. 9-08), Page 1 Issued under authority of
Public Act 281 of 1967.
2008 MICHIGAN Individual Income Tax Return MI-1040 Click on the (i) for instructions.
Return is due April 15, 2009.
14
Type or print in blue or black ink. Print numbers like this: 0123456789 - NOT like this:
M.I. Last Name
41. Filer’s First Name 42. Filer’s Social Security No. (Example: 123-45-6789)
PLACE LABEL HERE
(i)
If a Joint Return, Spouse’s First Name M.I. Last Name
(i)
43. Spouse’s Social Security No. (Example: 123-45-6789)
Home Address (No., Street, P.O. Box or Rural Route)
City or Town State ZIP Code 44. School District Code (5 digits - see p. 49)
(i)
MILITARY FAMILY RELIEF FUND
You may contribute to the Military Family Relief Fund, Children’s Trust Fund and the
CHILDREN’S TRUST FUND
Children of Veterans Tuition Grant Program on lines 21, 22, and 23 of this form.
CHILDREN OF VETERANS TUITION GRANT PROGRAM
Yes No
45. STATE CAMPAIGN FUND 46. FARMERS, FISHERMEN OR SEAFARERS
(i) Check this box if you (or your spouse, if filing (i)
a. You
a joint return) want $3 of your taxes to go to Check this box if 2/3 of your income is from
this fund. This will not increase your tax or farming, fishing or seafaring.
b. Spouse
reduce your refund.
47. FILING STATUS. Check one. 48. RESIDENCY. Check all that apply.
(i)
(i) a. Single a. Resident
* If you check box “c,” complete line
3 and enter spouse’s name below: * If you check box “b” or
b. Married, filing jointly b. Nonresident*
“c,” you must complete
and attach Schedule NR.
c. Married, filing separately* c. Part-Year Resident*
EXEMPTIONS
(i) 49.
00
a. Number of exemptions you claimed on your 2008 federal return ................................. 49a. x $3,500
(i)
(i) b. Number of individuals 65 or older who qualify for a special exemption ........................ 49b. x $2,200 00
(i) c. Number of individuals who qualify for one of the following special exemptions:
00
deaf, blind, hemiplegic, paraplegic, quadriplegic, or totally and permanently disabled 49c. x $2,200
(i) d. Number of children ages 18 and under you claimed as Michigan exemptions ............ 49d. x $600 00
e. Number of qualified disabled veterans ......................................................................... 49e. x $250 00
(i) f. If your unemployment compensation is 50% or more of your Adjusted Gross Income
00
(a)
(amount claimed on line 10) check the box and enter $2,200 ...................................... 49f. $2,200
(i) g. If someone else can claim you as a dependent, check the box, complete
00
(a)
Worksheet 2 on p.10, and enter the amount from the worksheet................................. 49g.
h. Add lines 9a, 9b, 9c, 9d, 9e, 9f and 9g. Enter here and on line 15 ....................................................................... 9h. 00
00
(i) 10. Adjusted Gross Income from your U.S. Forms 1040, 1040A, 1040EZ or 1040NR (see p. 10) .... 410.
00
11. Additions from Michigan Schedule 1, line 7. Attach Schedule 1...................................................... 411.
00
12. Total. Add lines 10 and 11................................................................................................................ 12.
00
13. Subtractions from Michigan Schedule 1, line 21. Attach Schedule 1 ............................................. 413.
00
14. Income subject to tax. Subtract line 13 from line 12. If line 13 is greater than line 12, enter “0” .... 14.
00
15. Exemption allowance. Enter the amount from line 9h or Schedule NR, line 20............................ 415.
00
16. Taxable income. Subtract line 15 from line 14. If line 15 is greater than line 14, enter “0” ............. 16.
00
17. Tax. Multiply line 16 by 4.35% (0.0435). Enter here and carry amount to line 18 .......................... 17.
DIRECT DEPOSIT (i) (i) a. Routing b. Type of Checking Savings
4 (1) (2)
4
Transit Account
Deposit your refund directly into Number
your bank account! See p. 11
(i) c. Account
4
and complete a, b and c. Number
+ 0000 2008 05 01 27 4 Continue and sign on page 2.

2. 2008 MI-1040, Page 2 Filer’s Social Security Number
00
18. Enter amount of tax from line 17 ..................................................................................................... 18.
00
19. Total Nonrefundable Credits. Attach Schedule 2 ......................................................................................... 19.
00
20. Income tax. Subtract line 19 from line 18. If line 19 is greater than line 18, enter “0” ..................... 420.
00
21. Military Family Relief Fund. Enter your contribution amount ($1 minimum) ................................................ 421.
(i)
00
22. Children’s Trust Fund. Enter your contribution amount ($5 minimum) ......................................................... 422.
(i)
23. Children of Veterans Tuition Grant Program. Enter your contribution amount ($2 minimum) ..................... 423. 00
(i)
24. Additional Voluntary Contributions from Form 4642, line 6. Attach Form 4642 ........................................... 00
24.
USE Enter use tax due on Internet, mail order or other out-of-state purchases from
(i) 25.
TAX Worksheet 1, line 3, p. 9. .............. 425. 00
26. Add lines 20, 21, 22, 23, 24 and 25 ................................................................................................. 00
26.
REFUNDABLE CREDITS AND PAYMENTS
00
27. Property Tax Credit. Attach MI-1040CR or MI-1040CR-2............................................................................. 427.
(i)
00
(i) 28. Farmland Preservation Credit. Attach MI-1040CR-5 .................................................................................... 428.
00
(i) 29. Qualified Adoption Expenses. Attach U.S. Form 8839 and MI-8839 ............................................................ 429.
(i) 00
30. Stillbirth Credit. Enter amount from Worksheet 3, p. 11 ............................................................................... 430.
00
31. a. Federal Earned Income Tax Credit .............................................. 31a.
. 00
b. Michigan Earned Income Tax Credit. Multiply line 31a by 10% (0.10) ................................................... 431b.
00
32. Michigan tax withheld from Schedule W, line 3. Attach Schedule W ............................................................ 432.
(i)
00
(i) 33. Estimated tax, extension payments and 2007 credit forward ..................................................................... 433.
00
34. Total refundable credits and payments. Add lines 27, 28, 29, 30, 31b, 32 and 33 ......................... 34.
REFUND OR TAX DUE Office Use Only
If line 34 is less than line 26, subtract line 34 from line 26. 4
35.
(i)
PAY 435. 00
Include interest and penalty if applicable (see p. 11)..............
00
36. If line 34 is greater than line 26, subtract line 26 from line 34. You overpaid this amount .............. 36.
00
37. Amount of line 36 to be credited to your 2009 estimated tax for your 2009 tax return ................................. 437.
00
(i) 38. Subtract line 37 from line 36 ..........................................................................................REFUND 438.
Deceased Taxpayer. If Filer and/or Spouse died after December 31, 2007, check the Preparer Certification. I declare under penalty of perjury that
appropriate box below. this return is based on all information of which I have any knowledge.
Filer is Deceased Spouse is Deceased 4 Preparer’s PTIN, FEIN or SSN
4 4
Taxpayer Certification. I declare under penalty of perjury that the information in this return
and attachments is true and complete to the best of my knowledge.
4 Preparer’s Business Name (print or type)
Filer’s Signature Date
(i)
Spouse’s Signature Date Preparer’s Business Address (print or type)
4 I authorize Treasury to discuss my return with my preparer. Yes No
Refund, credit, or zero returns. Mail your return to: Michigan Department of Treasury, Lansing, MI 48956
Pay amount on line 35. Mail your check and return to: Michigan Department of Treasury, Lansing, MI 48929
Make your check payable to “State of Michigan.” Print your Social Security number and “2008 income tax” on the front of your check. If paying on
behalf of another taxpayer, write the taxpayer’s name and Social Security number on the check. Do not staple your check to the return. Keep a copy
of your return and all supporting schedules for six years. To check the status of your refund, have a copy of your MI-1040 available when you visit:
www.michigan.gov/iit
+ 0000 2008 05 02 27 2

3. Use Tax
Every state that has a sales tax has receipts to calculate your purchases, TABLE 1 - USE TAX
a companion tax for purchases you may use Table 1 ‑ Use Tax
made outside that state, by catalog to estimate your taxes. (See the AGI* Tax
or over the Internet. In Michigan, example below.) $0 - $10,000 .................................$3
that companion tax is called the $10,001 - $20,000 ........................$8
Line 1 should contain a number
“use tax,” but might be described unless you made no purchases under $20,001 - $30,000 ......................$13
more accurately as a remote sales $1,000 subject to the use tax. If we $30,001 - $40,000 ......................$18
tax because it is a 6 percent tax later determine that you owe use $40,001 - $50,000 ......................$23
owed on purchases made outside of tax, you may be subject to penalty $50,001 - $75,000 ......................$31
Michigan. and interest.
$75,001 - $100,000 ....................$44
Use tax is due on mail order and Line 2: In all cases, if a single Above $100,000 .... Multiply AGI by
Internet purchases made from purchase is $1,000 or more, you 0.05% (0.0005)
out‑of‑state sellers as well as must pay 6 percent use tax on those
purchases while traveling in foreign * AGI from MI-1040, line 10.
purchases.
countries when the items are to Example: Kurt ordered a computer
be brought in to Michigan. Use Estimating your taxes does not
from a catalog retailer in New York
tax must be paid on the total price preclude Treasury from auditing
for $1,437.50. Kurt also purchased
(including shipping and handling items over the Internet for less than your account. If additional tax is
$1,000 during the year, but lost his
charges). due, you may receive an assessment
receipts. He is sure he did not pay for the amount of the tax owed, plus
How to Pay Use Tax
Michigan sales tax. Kurt’s AGI applicable penalty and interest.
is $46,500. Kurt would complete
Use Worksheet 1 below to calculate
Use Tax on the Difference
Worksheet 1 as follows:
your tax and enter the amount of tax
due on line 25 of MI‑1040. If you paid at least 6 percent to
Line 1: Kurt selects $23 from
another state on your purchase, you
the table based on his AGI ...$23.00
Worksheet Calculation
do not owe use tax to Michigan. If
Line 2: Kurt enters
Line 1: For purchases of $0 ‑ $1,000,
you paid less than 6 percent, you
$1,437.50 x 6 percent ........... $86.25
if you know the amount, multiply
owe the difference.
your total purchases times 6 percent Line 3: Total use tax due .. $10.25
(0.06) and enter the amount on Line Note: The full 6 percent use tax
Kurt would enter $10 (no cents) on
1, or is owed on purchases made in a
his 2008 MI‑1040, line 25.
foreign country.
For purchases under $1,000, if
you have incomplete or inaccurate
For more information, visit
www.michigan.gov/taxes.
WORKSHEET 1 - USE TAX
Line 1: Itemized purchases of $0 to $1,000 x
$ ______
6 percent (0.06) OR Use Tax table amount .............................
Line 2: Single purchases $1,000 or more x 6 percent (0.06) ... $ _______
Line 3: Total Use Tax Due (total of Lines 1 and 2) ................. $ _______
Enter amount from Line 3 above on your 2008 MI‑1040, Line 25. If the
amount on Line 3 is 0, enter “0” on your 2008 MI‑1040, Line 25.